On or before the twentieth day of each calendar month, each restaurant operator shall report to the executive director of the Mt. Vernon-Rockcastle County Tourist Commission, on forms provided by the Commission, the gross sales of that restaurant from food and non- alcoholic beverages for the preceding calendar months, and calculate the tax due for that month by computing three percent (3%) of its gross sales from food and non-alcoholic beverages, and the operator shall remit with the form the tax due to the Mt. Vernon-Rockcastle County Tourist Commission.
(Ord. 2007-4, passed 9-17-07) Penalty, see § 115.99